Ukraine has increased the corporate tax deduction limit for charitable donations from 4% to 8% of a company’s taxable profit from the previous year.
The change took effect on 16 March 2025 under Law No. 12328-d and will remain in place until the end of the year when martial law is lifted or cancelled.
To qualify for the higher deduction, businesses must donate more than 4% of their taxable profit to registered charities. The law also equalises tax treatment for cash and non-monetary donations, such as construction materials or free housing.
